# As-of date

The specific date a stated figure describes. Reserve reports state balances as of a date — often month-end — and a figure is only meaningful at its own as-of date. ReserveBeat computes coverage strictly from figures sharing one as-of date within one report, and renders that date beside every figure it shows.

## Sources

- [AICPA — Audit and attest standards](https://www.aicpa-cima.com/resources/landing/audit-and-attest-standards)
- [ReserveBeat measurement methodology](https://reservebeat.com/methodology)

## Disclaimer

ReserveBeat renders figures from issuer-published reports and public blockchains, verbatim and at their stated scope. It is not an auditor, makes no attestation, and states no opinion on any issuer's solvency. Nothing here is investment, trading, legal, tax, or accounting advice. No figure published here is a recommendation to hold, buy, sell, or redeem any token.

Tracked tokens are subjects of public data: supply figures are read from their public Ethereum contracts, and composition figures from the issuers' own published attestation reports. No tracked issuer is a customer and none has endorsed this site.

Source: https://reservebeat.com/learn/as-of-date